Qualification in Internal Audit Leadership

With emerging risks and new business structures, Internal Audit continues to evolve, demanding a new type of leader.  These changes have caused the Institute of Internal Auditors (IIA) to introduce a new leadership program.  This program, Qualification in Internal Audit Leadership (QIAL), is aimed to help top auditors develop the necessary skills to be successful leaders in their field. 

Some of the must-have skills for such a leader within QIAL include but are not limited to the following:  leading staff; providing insights into organizational governance, risk and control; championing professional conduct standards; and innovating change and process improvement.

In order to apply for the QIAL, a handful of requirements need to be met.  Requirements include the following (broken down by leadership type):

Aspiring Leaders are candidates who seek supervisory roles and strive to be Chief Audit Executives (CAE) in internal audit.  These candidates must have their Certified Internal Auditor Certification (CIA) as well as 5 years in internal audit or a related area of experience in order to enter.

New Leaders are candidates who are recently appointed CAEs.  These candidates are not required to have their CIA.  However, they are required to have 15+ years’ general management experience AND currently be a CAE.

Similar to the New Leaders, the Experienced Leader candidates are not required to have their CIA.  However, they are required to have 15+ years’ general management including 3 years as a CAE within the past 5 years.

Candidates will be evaluated based on a three-step process which includes:

  1. three separate case studies which will take 3 to 4 hours each,
  2. a 20-minute presentation to a senior-level panel on a provided topic with a Q&A session following, and
  3. a 90-minute interview focusing on the individual’s professional experience.  Experienced Leaders have the option of performing three case studies or providing a portfolio of their professional experience.

Registration for the next group of QIAL candidates begins in August.  Case studies start in October with panels and presentations in December.  See additional information for this opportunity to be a QIAL candidate. 

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This advice is not intended or written to be used for, and it cannot be used for, the purpose of avoiding any federal tax penalties that may be imposed, or for promoting, marketing or recommending to another person, any tax related matter.

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